Netherlands Tax Changes 2027: Prinsjesdag & Belastingplan Guide
Updated October 2026
This guide explains the main Netherlands tax changes proposed for 2027 in the Dutch Belastingplan 2027, presented on Prinsjesdag 2026. It covers what may change for expats, including Box 1 rates and tax credits, the 30% ruling transition, transfer tax, Box 3 and healthcare-related measures. Use it to understand the proposals; use the calculators for personal estimates.
2027 tax hub: proposed vs final rules
Final (in force now)
2026 rates, credits, Box 3 parameters and the 30% ruling are the rules that apply today. Our calculators use them by default.
Proposed (2027, provisional)
2027 figures come from the Belastingplan 2027 proposals. They apply only after parliament approves them and may still change.
How will the 30% ruling change in 2027?
Starting in 2027, the maximum tax-free reimbursement under the expat scheme is proposed to change from 30% to 27%. The transition depends on when the 30% ruling was first applied, and the salary norm also differs between existing transition groups and employees first covered from 2025.
- First applied by the end of 2023: Transitional rules can preserve the current percentage and applicable salary norm.
- First applied in 2024: The proposed 2027 percentage applies while the relevant 2024 salary norm continues.
- First applied from 2025: The proposed 2027 percentage and salary norm apply.
If the proposed lower rate applies to you in 2027, a larger share of employment income may become taxable. The actual effect depends on salary, tax credits and other circumstances.
Calculate how this impacts your net income using the 30% ruling calculator.
What are the Box 1 income tax changes?
The proposed 2027 Box 1 rates are 36.23%, 38.16% and 49.5%. The maximum labour tax credit in the current proposal is €5,929. The final rates, thresholds and deduction parameters remain subject to parliamentary approval.
The overall effect on take-home pay depends on income, tax credits, deductions and other 2027 measures. The proposed lower first and second Box 1 rates and higher labour tax credit can affect employees differently.
For a calculation rather than a summary of the policy changes, estimate your 2027 take-home pay with the Netherlands income tax calculator for 2027.
How does transfer tax change for home buyers?
Several proposed tax changes affect property buyers and real estate investors in 2027:
- First-time buyer exemption: The proposed limit increases from €555,000 to €615,000.
- Standard residential rate: The proposed rate remains 2% when the starter exemption does not apply.
- Investors & secondary homes: The proposed rate changes from 8% to 7%.
If you meet the age and other conditions and buy a qualifying primary residence between the current and proposed limits, the proposed higher exemption limit could reduce transfer tax compared with the 2026 rules. The exemption remains subject to the other statutory conditions.
What is the Box 3 wealth tax outlook for 2027?
The proposed move toward a Box 3 system based more directly on actual returns is targeted for 2028. For 2027, Box 3 remains under the deemed-return system. The canonical planning data includes a green-investment exemption of €200 for one person and €400 for fiscal partners, with a 0.1% tax credit. These proposed values may change.
For 2027, Box 3 continues to use statutory deemed returns rather than directly taxing your actual investment performance. The exact tax effect depends on the assets, debts and exemptions that apply to you.
To model your tax liability on savings, stocks, and secondary real estate, run the numbers in the Dutch Box 3 calculator.
How could Zorgtoeslag change in 2027?
The provisional 2027 benefits data uses a maximum Zorgtoeslag of €140 per month for a single person and €268 per month with a partner. Eligibility and the actual amount depend on income, assets and final rules.
Allowances are separate from the insurance premium you pay. Use your expected household income and assets when estimating 2027 eligibility.
Check your projected allowance eligibility using the Dutch benefits calculator or learn more in our Dutch health insurance guide.
Summary of Action Steps for Expats
- Check when your 30% ruling was first applied to see which 2027 rate and salary norm apply to you.
- If planning to buy a home, check whether you meet all conditions for the proposed €615,000 starter-exemption limit.
- Use the proposed Box 1 rate and labour-tax-credit changes as planning inputs, not as final 2027 rules.
- Review Box 3 holdings under the 2027 transition rules, including the much lower proposed green-investment exemption.
Frequently asked questions
What is the new rate for the 30% ruling in 2027?
How will income tax rates in Box 1 change in 2027?
What is changing for first-time home buyers under 35?
Will the Box 3 capital gains system start in 2027?
What is the proposed maximum Zorgtoeslag for 2027?
Are transfer tax rates changing for real estate investors?
When do these Prinsjesdag 2026 proposals become law?
Official primary sources
Calculator tax, benefit and pension parameters are based on relevant official publications. Market rates and personal entitlements can differ. Calculations are indicative estimates, not official assessments or financial or tax advice.
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This guide reflects tax proposals announced during Prinsjesdag 2026 for the 2027 fiscal year. For personal tax advice or final filings, consult a certified Dutch tax advisor or the Belastingdienst.